#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
₹60 Lakh Limit Ends JAO-vs-FAO Reassessment Battle at Bangalore ITAT
Income Tax
Income Tax
Reopening Without Enquiry: Agra ITAT Upholds Deletion of ₹7.08 Crore Additions
Income Tax
Income Tax
Village Agriculturist’s Digital Gap Is Sufficient Cause: Bangalore ITAT Condoned Delay
Income Tax
Income Tax
Reassessment Notice Invalid When Section 151 Sanction Taken From PCIT Instead of JCIT: ITAT Raipur
Income Tax
Income Tax
Assessment on Amalgamated Company Valid Where Merger Not Disclosed: Madras HC
Income Tax
Income Tax
Section 271D Penalty Deleted as Co-Sharer Got Relief in Same Transaction: ITAT Ahmedabad
Income Tax
Income Tax
No Advance Tax Liability Claim Must Be Examined Before Rejecting Appeal: ITAT Hyderabad
Income Tax
Income Tax
Bombay HC Quashes Reopening Based Solely on Shah Commission Under-Invoicing Report
Income Tax
Income Tax
Karnataka HC Quashes Section 148 Reopening for Lack of Independent Application of Mind
Income Tax
Income Tax
Mere Shah Commission Opinion Cannot Sustain Reassessment: Allahabad HC
Income Tax
Income Tax
General Allegations Against Lender Cannot Justify Section 68 Addition: Mumbai ITAT
Income Tax
Income Tax
ITAT Surat Deletes Section 271(1)(c) Penalty on Estimated Bogus Purchase Addition
Income Tax
Income Tax
ITAT Jodhpur Condones 118-Day Delay and Remands Section 68 Addition for Fresh Verification
Income Tax
Income Tax
ITAT Surat Quashes Reassessment Notice Issued to Deceased Assessee
Explore the latest Section 147 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
